16-4-123. Examinations of audit reports; violations; malfeasance by public officers and employees.
(a) The director of the state department of audit shall monitor and may examine each audit to determine if the audit is in compliance with this act. The director shall have access to the working papers of the auditor. If the director determines an audit is not in compliance with this act, he shall notify the governing body of the municipality and the auditor submitting the audit report and in the case of a school district audit, the state department of education, by submitting to them a statement of deficiencies. If the deficiencies are not corrected within ninety (90) days from the date of the statement of deficiencies or within twelve (12) months after the end of the fiscal year of the municipality, whichever is later, the director shall proceed in the same manner as if no report had been filed.
(b) If the director of the state department of audit, in examining any audit report, finds an indication of violation of state law, he shall, after making an investigation as deemed necessary, consult with the attorney general, and if after investigation and consultation there is reason to believe there has been a violation of state law on the part of any person, the facts shall be certified to the attorney general who shall cause appropriate proceedings to be brought.
(c) If it appears an auditor has knowingly issued an audit report under the provisions of this act containing any false or misleading statement, the director of the state department of audit shall report the matter in writing to the Wyoming board of certified public accountants and to the municipality.
(d) Any member of the governing body or any member, officer, employee or agent of any department, board, commission or other agency who knowingly and willfully fails to perform any of the duties imposed upon him by this act, or who knowingly and willfully violates any of the provisions of this act, or who knowingly and willfully furnishes to the auditor or his employee any false or fraudulent information is guilty of malfeasance and, upon conviction thereof, the court shall enter judgment to remove the person from office or employment. It is the duty of the court rendering the judgment to cause immediate notice of removal from office or employment to be given to the proper officer of the municipality so the vacancy thus caused may be filled.
(e) The director of the state department of audit shall report willful violations of this act by any municipal officer to the attorney general for appropriate criminal and civil proceedings. The county or district attorney shall furnish assistance to the attorney general when requested.
Structure Wyoming Statutes
Title 16 - City, County, State and Local Powers
Chapter 4 - Uniform Municipal Fiscal Procedures; Public Records, Documents and Meetings
Article 1 - Uniform Municipal Fiscal Procedures
Section 16-4-101 - Short Title.
Section 16-4-102 - Definitions.
Section 16-4-103 - Budget Requirements.
Section 16-4-104 - Preparation of Budgets; Contents; Review; Subsequent Authorized Projects.
Section 16-4-105 - Accumulated Retained Earnings or Fund Surplus; Capital Improvements Reserve.
Section 16-4-106 - Property Tax Levy.
Section 16-4-107 - Authorized Purchases or Encumbrances.
Section 16-4-108 - Limitation on Expenditures or Encumbrances; Documentation of Expenditures.
Section 16-4-109 - Budget Hearings.
Section 16-4-110 - Limitation on Appropriations.
Section 16-4-111 - Adoption of Budget.
Section 16-4-112 - Transfer of Unencumbered or Unexpended Appropriation Balances.
Section 16-4-113 - General Fund Budget Increase.
Section 16-4-114 - Emergency Expenditures.
Section 16-4-115 - Appropriations Lapse; Prior Claims.
Section 16-4-116 - Transfer of Special Fund Balances.
Section 16-4-117 - Interfund Loans.
Section 16-4-118 - Special Assessments.
Section 16-4-119 - Financial Statements and Reports; Public Inspection.
Section 16-4-120 - Prescribed Accounting Systems.
Section 16-4-122 - Required Annual Audits; Reports; Contents and Filing.